D.A.Tsenov Academy of Economics Digital Repository
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INNOVATION – A FACTOR FOR SUSTAINABILITY OF INTERNATIONAL COMPANIES
Full text linkВ съвременните условия на глобализация на икономиката и засилена конкуренция нараства ролята на иновациите като фактор за повишаване на конкурентоспособността и устойчиво развитие на бизнес организациите. Международните компании, имайки предимството на по-големите ресурси – финансови, материални и човешки, с които разполагат, могат да внедряват различни типове иновации – технологични, продуктови, маркетингови, организационни и социално отговорни, за да се адаптират бързо към динамичните промени в икономиката и обществото, и да се развиват устойчиво. Целта на настоящата статия е да се изследва теоретично и емпирично внедряването на иновации в международните компании като фактор за тяхната устойчивост, на базата на конкретен пример с многонационална компания. Методологията на изследването включва научноизследователски подходи и методи, като: анализ и синтез, контент анализ, исторически метод, казусен метод, метод на наблюдението
Application Of Machine Learning Algorithms in Predicting Customer Loyalty Towards Grocery Retailers
Full text linkRetailers strive for customer loyalty in the sense of repeat purchases, but also as a high proportion of purchases (compared to competitors) and willingness to recommend to other customers. This paper examines customer loyalty in the grocery sector as a three-dimensional construct and shows how machine learning techniques can be useful in its study. Price characteristics of the retailer (price level, value for money, price dynamics, price communication and price dispersion) and non-price characteristics of the retailer (general product range, retailer's private label product range, store design and atmosphere, service level and location) are included in the model as predictor variables. Using the data collected through the primary research conducted in Croatia, 433 samples were divided into 10 independent predictor variables and one dependent variable (customer loyalty), a prediction was created using supervised machine learning classification algorithms. The Random Forest classifier proves to be the best choice overall, with ROC_AUC value of 0.790, a high accuracy of 0.915 and an F1 score of 0.954, reflecting both precision and responsiveness. The application of the SHapley Additive exPlanations analysis additionally enables the interpretation of the results, highlighting the influence of features on the accuracy of the prediction. The results indicate that price dynamics and service level are the most important features for the model predictions, followed by value for money and price communication
The Role Of Taxation In Promoting Sustainable Development In Nigeria
Full text linkThis research examined the nexus between taxation and sustainable development in Nigeria. The study’s specific objectives were to investigate how company income tax, petroleum profit tax, and value added tax would affect sustainable development, measured by per capita income, in Nigeria. Secondary data from 1994 till 2022 and sourced from the annual report of the Nigerian Federal Inland Revenue Services was utilized for the study. The sourced data was estimated using the Vector Error Correction Model. The unit root test showed that all the variables were stationary at first difference and the Johansen Cointegration revealed a long run relationship among the variables. Findings showed that company income tax, petroleum profit tax, and value added tax positively and significantly impact per capita income. The research, therefore, recommended that the government should ensure that tax funds are utilized for infrastructural and economic developmental objectives as it would facilitate Nigeria’s economic development
Ethical Considerations and Societal Impacts of AI Adoption In SMEs Within Emerging Markets
Full text linkThis paper examines the ethical considerations and societal implications of AI adoption by small and medium enterprises (SMEs) in emerging markets. Drawing on Stakeholder Theory, Diffusion of Innovation, and the Technology-Organization-Environment framework, it proposes a comprehensive conceptual model that places ethical principles, fairness, accountability, and inclusivity at its core. The discussion highlights the complex interplay of technological, organizational and societal dimensions, illustrating how AI can enhance competitiveness while potentially exacerbating inequalities and raising privacy, bias and transparency concerns. By integrating ethical and societal factors into a single framework, this study addresses a critical gap in current research, offering guidance for SME leaders, policymakers and researchers. The propositions suggest that ethical leadership fosters stakeholder trust, and that inclusive policies are essential to prevent AI-driven inequalities. This framework can serve as a roadmap for responsible AI adoption, informing capacity-building initiatives, regulatory guidance and future empirical studies. Ultimately, the paper invites further research to validate and refine its concepts and to explore cross-industry and cross-regional variations, ensuring that AI’s benefits are realized while mitigating its ethical and societal risks
Business Development of Dubai Companies: A Synthesized Factor-Activity Analysis
Full text linkThroughout the years, the notion of business development has been utilized in different dimensions. This study re-evaluates the concept via the perspective of strategic management. A synopsis of the correlation between developmental trajectory and strategic organizational change is presented. The focus is on developmental initiatives that substantially impact firm success. As known, developments are influenced by different envirnomental factors. The article examines the correlation between chosen prerequisites and particular actions inherent to business development. The objective is to ascertain the existence of relationships and evaluate their strength and importance through the examination of statistical hypotheses. This will establish improved prerequisites for formulating a robust corporate development strategy. The generalizations and conclusions are based on data and information gathered via a survey in the Emirate of Dubai, United Arab Emirates. The territorial concentration of the study is due to its compactness, development potential and stated local research interest
Space Insurance – Innovations And Challenges For The Insurance Business
Full text linkThe study focuses on the theoretical and applied aspects of insurance in the aerospace industry. The author's aspiration is to substantiate the role of space insurance as one of the main methods of increasing corporate security in space companies. The increased insurance needs and interests in the space sector in recent years have stimulated innovations in insurance activity and posed new challenges for insurers. The harmonious combination of insurance with the prevention and limitation of the impact of space risks is a prerequisite for effective corporate risk management in the space sector. The article proposes a model of the space insurance market, which analyses the relationships between its entities and substantiates the interrelationships between the space industry and the insurance business
КОРПОРАТИВНИ РЕШЕНИЯ ЗА ИКОНОМИЧЕСКО РАЗВИТИЕ – СТРАТЕГИЧЕСКО ПЛАНИРАНЕ, ОТЧЕТНОСТ И УСТОЙЧИВОСТ
No full textFinancial Instruments – Factoring, Cession, Taxatio
No full textThe article examines factoring and cession as financial instruments for short-term financing of companies experiencing liquidity difficulties, as well as their role in providing resources to achieve better liquidity.
The subject of the study is to outline specific actions and capabilities used for collecting receivables from debtors, as well as the similarities and the differences between factoring and cession in their operating activity and their VAT treatment.
The purpose of the paper is to clarify the place, role, and capacity of these instruments to release the working capital of companies “frozen by disloyal partners”, thereby enabling the reinvestment of the provided “fresh money” into their ongoing activities.
The author’s thesis is to emphasize factoring and cession as financial instruments, stressing their role and significance for economic agents. They are applied to overcome financial difficulties and strengthen business performance
Educational Fundraising: Concept, Factors And Its Socioeconomic Purpose
No full textThere are effective tools in world practice that allow building systemic relations between business and education to accelerate the development of universities, ensuring high standards of the scientific and educational process. One of them is educational fundraising based on endowment funds. The modern endowment mechanism covers a system of actors: universities as producers of new knowledge; the business community as systemic "donors", university graduates as special benefactors, management companies as operators of increasing the target capital. The overall socioeconomic effect of the endowment fund is concentrated in the mechanism of the relationship between the resource attraction model, the cause-and-effect relationships of charity, and relevant scientific and educational projects financed by the endowment. The development of educational fundraising mechanisms in general and endowment funding of universities in particular contributes to their innovative growth, scaling of knowledge and is a key factor in strengthening inter-sectoral social partnership.
The purpose of this study is a theoretical and methodological analysis of the phenomenon of educational fundraising in modern conditions, including the identification of its conceptual basis, constituent essence, socio-economic purpose and factor specificity
Tax and Social Insurance Burden on Labour Force in Bulgaria and The European Union
Full text linkLabour and labour-generated income are the main objects of taxation in the modern world. This calls into question fiscal policy implementtation with a view to ensuring sustainability of the labour market and achieving sustainable management of state budgets. To regulate the burden borne by labour as a factor of production is of particular importance for the competetiveness of the economy and providing incentives for the economic agents. The current research focuses on an analysis of the burden of tax and social security contributions in Bulgaria for the period 2007-2023 aiming to identify the trends that resulted from the changes made in the tax and social insurance legislation and the effects of these changes on market participants. The research also aims to compare the burden borne by economic agents in Bulgaria and in the other EU member states